Disclaimer:

H.A.M.D & Co. (the Firm) has relationship with certain international associationswhich are legally independent accounting and consultancy firms. The services described herein are provided by the Firm and not by any of our international associations or any other member firm of the associations. Neither of theassociations nor any member of the associations has any liability for services provided by other members.H.A.M.D & Co. is not an agent of any international associationsand does not have the authority to bind each other. None of the international associations, nor any of the other member firms of our international associations has any liability for each other’s acts or omissions. The namesand logosare used under terms & conditions agreed with the international associations.